- considers transparency essential as it is important for all parties, for the companies themselves, and for improving their image and boosting the trust of workers, consumers and investors;
- recognises that most companies operating in the EU are indeed transparent and that investors and shareholders are increasingly paying attention to qualitative corporate social responsibility (CSR) indicators;
- thinks it important to focus simultaneously on both the effectiveness and scope of the information being filed and on its quality and veracity;
- generally understands that small and medium-sized companies are operating under different conditions and for this reason the rules for them should be simplified;
- believes that any further initiative on disclosure of information should include a common set of indicators and at the same time should take into consideration the nature of the company and the sector in which it is operating;
- stresses that employees should be involved in the consultations between the social partners regarding CSR and transparency policy within an enterprise.